Inheritance Tax and gifting money out of income.

I am put money into a savings account every month and give money to charity. My son is unemployed and finding it difficult to get a job. the money he receives from Universal Credit is not enough to pay all the bills as he has a mortgage. Given his age he may be unemployed for a long time. I am seventy seven so could die in the next few years. I am thinking of reducing the money I save, so I can give that and the money I presently give to charity to my son. If this is more than the £3000 gift allowance per year would the excess be counted as part of my estate or as money given out of income?

Hi Rainbow
Inheritance Tax is only due when a person's estate is worth over £325,000 when they die, or if the person who died gave away more than £325,000 in gifts in the 7 years before they died. In this scenario the person in receipt of the gift within those 7 years will be liable to pay inheritance tax. 
Gifts made in the last 7 years use up the £325,000 tax free allowance first, but if the gifts received are less than the £325,000 inheritance tax free allowance, any unused threshold can then be used by the person who has died's estate. 
You can find out more information here: Work out Inheritance Tax due on gifts